Non-financial reporting Directive (NFRD)

Official name

DIRECTIVE 2014/95/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups

Type

Directive

Level 1

Initiator

EU

Submitted

16.04.2013

Doc. code

2014/95

Summary

Status

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Current version

Final version

22.10.2014

Next step

Entry into force

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Application date

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Scope

Relevant for

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Level 1

CSR Guideline Implementation Act (binding, Amendment, DE)

Corporate sustainability reporting (CSRD) (binding, Amendment, EU)

Bilanzrichtlinie-Umsetzungsgesetz – BilRUG (binding, Amendment, DE)

Level 2

–

Level 3 / Other

Integration of sustainability risks and sustainability factors (non-binding, EU)

Report on Enforcement and Regulatory Activities of Accounting Enforcers (non-binding, EU)

Advice to the European Commission under Article 8 of the Taxonomy Regulation (non-binding, EU)

Opinion on KPIs for transparency on environmentally sustainable activities and a green asset ratio (non-binding, EU)

Technical Advice on possible EU non-financial reporting standards (non-binding, EU)

Sustainable Finance Strategy for Germany (non-binding, DE)